Bills · 2025-2026 Regular Session

SB 536

Died at session end Official bill text Atom feed

Relating to: the sales tax exemption for memberships sold to real estate brokers. (FE)

Legislature — Tax exemptions joint survey committee on Real property — Agent or appraiser Sales tax — Exemption

Introduced, stopped here
Passes Senate, not reached
Passes Assembly, not reached
Governor signs, not reached
Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill exempts from the sales and use tax memberships sold to licensed real estate brokers who, pursuant to the membership agreement, offer to compensate or cooperate with other real estate brokers in brokering sales of properties. Under current law, a sales and use tax exemption exists for memberships sold to licensed real estate brokers who, pursuant to the membership agreement, offer to compensate and cooperate with other real estate brokers in brokering sales of properties.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Fiscal Estimate From DOR

Registered lobbying interests · 2

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

Senate: Report passage recommended by Committee on Insurance, Housing, Rural Issues and Forestry, Ayes 5, Noes 0

Passed 5–0 Nov 11, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 Jan 12, 2026 official source full page